Editorial Notes
Prior Provisions
A prior section 7425 was renumbered 7434 of this title.
Amendments
1986—Subsec. (c)(4). Puspan. L. 99–514 added par. (4).
1976—Puspan. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Puspan. L. 99–514, title XV, § 1572(span), Oct. 22, 1986, 100 Stat. 2765, provided that:
“The amendment made by subsection (a) [amending this section] shall apply to forfeitures after the 30th day after the date of the enactment of this Act [Oct. 22, 1986].”
Effective Date
Section applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Puspan. L. 89–719, set out as an Effective Date of 1966 Amendment note under section 6323 of this title.